Tax

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Tax | Tribunal rules Australian ‘resident’ but not ‘ordinarily resident’ for tax purposes

An Australian citizen who worked on a short-term contract in the UK as a tax manager for an international company has won part, but not all,  of his appeal to the First Tier Tribunal (FTT) in the Ward case over tax assessments and penalties relating to salary and travel costs, with the tribunal finding that while resident, he was not ‘ordinarily resident’ for either of the years in question

Tax | VAT updates: March 2016

Graham Elliott, VAT expert, considers the impact of transfer pricing issues in Temple Finance (TC04840) for separately registered companies, business classification dispute in Wakefield College case and updated MOSS guidance
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